我們首先要確定的一個問題是"我們要去哪里？"。這個問題的答案受多種因素的影響。關(guān)鍵人物往往是企業(yè)的擁有者（例如，股東），他們對這個企業(yè)有何種期望。然而，同時也要考慮其他利益相關(guān)者的影響，包括政府，員工和組織的基本文化。這些意見往往匯合成為一個企業(yè)的愿景或使命宣言。

要想達到目標(biāo)，就要了解我們在資源存在什么樣的制約因素？所需要的資源包括金融、機械設(shè)備和人力資源。

然而，為了方便，我建議你只想6Ms。

它可以概括為：

The typical questions, which you would ask against each of these resource constraints, would be as follows:

Money

·How much do we have?

·What is the current cost of our capital?

·Is the company excessively geared or are there any opportunities for raising additional finance?

Machinery

This would refer to machinery in the broadest sense of the word, and typical questions one might ask would include:

·How technically up to date is the machinery?

·Is there a danger of obsolescence?

·Has it been poorly maintained over the years?

Manpower

·How expensive is our workforce?

·How efficient are our employees?

·Is the business overstaffed?

·Is it understaffed?

·What is the labour turnover rate?

·What is the absence rate?

·Are there good structures to allow management succession?

Markets

There is a danger of overlapping with the external environment here, so try to keep to such questions as:

·Are the markets declining/growing?

·Where are new markets emerging?

·How strong are our brands in the current market?

Materials

·How expensive are our materials compared to our competitors?

·Do our suppliers have excessive control of materials?

·Do we have favourable access to materials?

·Are our raw materials becoming exhausted?

Make-up

·What type of structures do we have and are they likely to limit future growth?

·What is the culture of the organisation and will it stifle or fuel future developments?

來源：澤稷網(wǎng)校ACCA

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